Thành viên nhóm MSSV

Bùi Quế Khanh 31221022549

Phùng Nguyễn Tú Uyên 31221022859
Nguyễn Thị Yến Nhi 31221027026
Từ Ngọc Mỹ 31221026236
Đào Phương Mai 31221023501
 Description Debit Credit
Material purchase price
Dr.152 (N) 2,600,000
Dr.133 260,000
1. Purchase N materials ,
pay by cash in bank, buyer Cr.112 2,860,000
pays shipping and Shipping and unloading fees paid in cash
unloading fees
Dr.152 (N) 100,000
Dr.133 10,000
Cr.111 110,000
Material purchase price
Dr.152 (N) 7,020,000
Dr.133 702,000
2. Purchase N materials
from company K, buyer Cr.331 (K) 7,722,000
pays shipping and Shipping and unloading fees paid in advance
unloading fees
Dr.152 (N) 300,000
Dr.133 30,000
Cr.141 330,000
Trade discount received
3. Receive discounts from Dr.331 (K) 132,000
company K Cr.152 (N) 120,000
Cr.133 12,000
Purchase price of tools and supplies
Dr.153 2,000,000
4. Purchase tools and Dr.133 200,000
supplies and put them in
the warehouse, not yet paid Cr.331 2,200,000
for them, buyer pays Shipping fees paid in cash
shipping and unloading
fees Dr.153 110,000
Dr.133 10,000
Cr.111 120,000
5. Advance payment for Prepayment on supplier X
purchase of goods to Dr.331 (X) 4,000,000
company X
 5. Advance payment for
purchase of goods to
company X Cr.112 4,000,000
Purchase of goods
Dr.156 30,000,000
Dr.133 1,500,000
6. Purchase goods and put
them in the warehouse, not Cr.331 31,500,000
yet paid for them, buyer Shipping and unloading fees paid in advance
pays shipping fees
Dr.156 1,000,000
Dr.133 100,000
Cr.141 1,100,000
Dr.156 (B) 6,000,000
7. Receive goods and
Dr.133 600,000
invoices from company X
Cr.331 (X) 6,600,000
Cash discount received
8. Pay company X with
cash in bank after Dr.331 2,600,000
deducting the payment Cr.112 2,534,000
discount received
Cr.515 66,000
9. N materials used for Dr.621 5,361,400
direct production Cr.152(N) 5,361,400
Purchase price of tools and supplies
Dr.153 15,000,000
10. Purchase goods and put
them in the warehouse, not Dr.133 1,500,000
yet paid for them, buyer Cr.331 16,500,000
pays shipping and Shipping and unloading fees paid in cash
unloading fees
Dr.153 300,000
Cr.111 300,000
Purchase materials with discounts
Dr.331 16,500,000
11. Prepayment debt
Cr.112 16,335,000
Cr.133 165,000
Dr.242 8,000,000
Cr.153 8,000,000
12. Supplies allocation
12. Supplies allocation Allocation to this month's expenses
Dr.642 2,000,000
Cr.242 2,000,000
increase receivable from supplier
4M (decrease of receivable) + 1,6 M (trade payables)

Giá vật liệu N: (7.020 + 300 - 120)/1300 = 5538

BT 6.13/ 241

Description
1. Enter warehouse of goods in transit at the Dr 152
end of last month Cr 151
Material purchase price
Dr 152
Dr 133
2. Purchase auxiliary materials from Cr 331
company A, buyer pays shipping and
unloading fees Shipping and unloading fees paid in a
Dr 152
Dr 133
Cr 141
Trade discount received
3. Pay company A with cash in bank after Dr 331
deducting the payment discount received Cr 515
Cr 112
Dr 152
4. Shortage of goods when putting in Dr 133
warehouse - error by the company Dr 1388
Cr 331
Dr 331
5. Purchase materials with rebates Cr 133
Cr 152
Purchase price of tools and supplies
Dr 153
Dr 133
6. Purchase tools and supplies and put them Cr 331
in the warehouse, not yet paid for them Shipping fees paid in cash
Dr 153
Dr 133
 in the warehouse, not yet paid for them

Cr 111
Dr 242
Dr 133
7. Purchase tools and supplies and put them Cr 153
into immediate use in the production
department, used for 6 months Allocation to this month's expenses
Dr 627
Cr 242
 Debit Credit
160,000,000
160,000,000
hase price
20,000,000
2,000,000
22,000,000
unloading fees paid in advance
200,000
20,000
220,000
t received
22,000,000
220,000
21,780,000
330,000,000
33,000,000
22,000,000
385,000,000
16,500,000
1,500,000
15,000,000
e of tools and supplies
2,000,000
200,000
2,200,000
paid in cash
110,000
10,000
 120,000
12,000,000
1,200,000
13,200,000
this month's expenses
2,000,000
2,000,000
BT 7.5/259
Ending inventory = Beginning inventory + Net purchases - Cost of goods sold

Cost of goods sold = Net sales * (1 - gross profit ratio)

Cost of goods sold = 6 * (1 - 0.25) = 4.5

Beginning inventory = Cost of goods sold + Ending inventory - Net purchases

Beginning inventory = 4.5 + 20 - 3 = 21.5
- Cost of goods sold

y - Net purchases
 7.8/
Estimated selling
Estimated selling price
Inventory expenses
(1000đ/kg)
(1000đ/kg)
NRV = Estimated
selling price - A 170 10
Estimated selling B 140 12
expenses C 320 20
D 275 25
E 290 30

Quantity according to Historical cost

Inventory
inventory (kg) (1000đ/kg)
Provision for
devaluation of A 300 180
inventory = Quantity
B 500 120
according to inventory
* ( Historical cost - Net C 200 320
realisable value) D 100 250
E 200 300
Total

Provision entry Dr 632 18000

Cr 2294

STATEMENT OF FINANCIAL POSITION

ASSET Code
A. Short - term assets 100

IV. Inventory 140

1/ Inventories 141
2/ Provision for
149
inventories
 Net realisable
value (NRV)
(1000đ/kg)
160
128
300
250
260

Net realisable Provision for

Comparison value (NRV) devaluation of
(1000đ/kg) inventory
> 160 6000
< 128 0
> 300 4000
= 250 0
> 260 8000
al 18000

18000

NCIAL POSITION
Closing balance

LCM (lower of cost

245000
market)=LCNRV

263000

(18000)
1/
Price (Milion VND)
Items Quantity
Historical cost Total historical cost
A 57 3.0 171
B 30 7.0 210
C 12 24.0 288
D 65 4.0 260
E 50 6.0 300
Total cost of inventory 1229

2/
Price (Milion VND)

Items Quantity
Historical cost Comparison

A 57 3.0 <
B 30 7.0 >
C 12 24.0 >
D 65 4.0 =
E 50 6.0 >

3/
Provision
BL
0/92/210

↓ ↑
reverse addition
3. 210-153=57 1. 153-0
2. 153-92 = 61
EB. 153
4/
Hoang Lan Corporation
Financial Statement
ASSET Code Closing balance
A. Short- term assets 100
IV. Inventory 140 1076
1. Inventories 141 1229
2. Provision for
impairment of 149 (153)
inventory (*)
 Unit: Milion VND

ion VND)
Provision for
Net realizable value LCNRV devaluation of
inventory
3.5 3.0
6.0 6.0 30
20.0 20.0 48
4.0 4.0
4.5 4.5 75
153